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fei ke xing quan tiao jian de gu fen zhi fu hui ji wen ti tan tao
Author(s): 
Pages: 33-35
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  非可行权条件股份支付会计处理;
Abstract: 本文通过分别研究我国会计准则和国际会计准则中非可行权条件的相关内容,举例说明非可行权条件未满足时的会计处理,并分析非可行权条件对企业股份支付计划的影响,为完善我国股份支付准则提出相应建议。
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